Hungary: MOF publishes guidance on Mandatory Disclosure Rules

Hungary's National Tax and Customs Administration (NAV) has introduced an expanded version of Form 24GLBADO to streamline reporting of the country's additional global minimum tax requirements. The form, initially used for advance qualified domestic

Hungary’s tax authorities released comprehensive guidance on 13 May 2026 addressing the reporting requirements for global minimum tax obligations. This guidance provides taxpayers with clarity on the detailed data submissions required under

Hungary has gazetted the Act XIV of 2026 on 9 May 2026, introducing various amendments and measures that entered into force on 14 May 2026. The Act also elevates certain provisions of government decrees to a statutory level, including those of

Hungary’s National Tax and Customs Administration (NAV) has published an explanatory guide to the GloBE Information Return (GIR) XML schema, aligned with OECD definitions, to clarify data reporting requirements under the country’s DAC9

The European Commission announced on 28 April 2026 that it has decided to refer Hungary to the Court of Justice of the European Union for failing to bring its retail tax regime in line with the freedom of establishment guaranteed by Articles 49 and

Hungary has gazetted Government Decree No. 87/2026 on 23 April 2026, which maintains the 0% advertising tax rate in effect since 1 July 2019. Without this intervention, the advertising tax would have been reinstated on 1 July 2026. The new decree